The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

Tinnitus is the perception of sound in the absence of an external source. 10-15 % of the population is experiencing tinnitus. There are different causes such as damage to the inner ear, musculartension and stress. Tinnitus affects many different aspects of an individuals life and often disturbs everyday activities. There are different treatments for tinnitus.

Generally prosody is described as the rhythmic, dynamic and melodic features of language. Prosody is further often described as suprasegmental, since its properties go beyond vowels and consonants, which are segmental characteristics of language. A relationship between prosody and music has been noticed and described for several decades. At present, there are several studies proving relationship between prosodic and musical abilities. The aim of the present study was to construct a test for prosodic non-linguistic perception and production regarding intonation and rhythm. The test was tried out on 16 children with typical language development aged 4;6-7;6 years. Before testing of ITAP each participant were asked about musical experience.

Little attention has been paid in the literature to libraryassistants in Swedish public libraries. In this bachelor thesis,the professional role, work duties, career prospects and statusof library assistants are examined at two public libraries.Because of a scarcity of published information on thedevelopment of this profession in Swedish public libraries,retired library assistants, as well as currently employedlibrary assistants, librarians and a library head wereinterviewed.Since the ?80s, work duties of library assistants havechanged, with a reduction in some of the more manualaspects of library work, the development of new duties and,overall, an increasing similarity in the duties performed bylibrary assistants and librarians.Additionally, the public perception of library assistants as acategory distinct from librarians was investigated bydistributing questionnaires to library patrons. Contrary toexpectations prompted by statements in the literature, asubstantial portion of visitors was found to be aware of thetwo separate categories.Library assistants at Swedish libraries have no careerprospects, unless they undertake studies in their own freetime and at their own cost, and obtain a librarian degree. Adifference between the situation of library assistants inSweden and corresponding professional categories in a fewother countries is that, at present and for several years, noformal education for library assistants has been available inSweden.

Background: Pain can be a constant problem in many older people's daily life, associated with particular physical and social disability, depression and poor quality of life. Dementia diseases are often associated with old age. Communication difficulties are one of the consequences of the disease, which clarifies the role of nursing staff in detecting and assessing pain. Objective: The aim was to compile knowledge about how nursing staff can identify pain in people with dementia. Method: A systematic literature review, where data were collected through manual and database searches.

The aim for this essay is to adress questions concering ethnic and cultural experiences and in what way it affects our experience of being in different landscapes. By studying how ethnic experiences are expressed in the landscape and the ongoing process of interaction between them, this essay sets out to discuss the significance of cultural aspects in the landscape. The perspective of this essay is that both landscape and ethnicity can be viewed as something constructed which is shaped and maintained by ongoing interactions in the landscape.While examples are taken from different parts of the western world, the main focus is to study how these experiences take place and are being negotiatiated in a particular landscape, an allotment area outside Malmö, Sweden.In the first part it is shown how the landscape can be read as a landscape of powerrelations and how these relations are related to ethnic experiences.In the next chapter the discussion concerns whether we can talk about different ?ethnic landscapes?. Research suggest that the use and perception of the landscape differs among ethnic groups.

There's a good adherence to the vaccination of children, about 98% of all two year olds are vaccinated. Despite this, there are cases of whooping cough and measles in Sweden. The purpose of the study was to describe what motivates parents to not vaccinate and reflections and attiudes about vaccinations. The study had a descriptive design with qualitative approach. Eight parents who had chosen not to follow the National Board of Health?s vaccination program or whom had decided to completely abandon, participated in the study.

Previous research shows that Swedish teenagers? reading of fiction have decreased during the last decade (Skolverket 2006). As future librarians we found ourselves asking why, and an interest to look into this was triggered. The purpose of this Bachelor thesis is therefore to examine why teenagers? reading of fiction is decreasing. Focus lies on students? perception of their own reading, both inside and outside the school environment.

With this essay, I want to examine the image of Russians in the Swedish rural press during the second half of the 19th century, how rusophobia appeared in Swedish rural press and how the image of Russians changed during this time. To find this out, I set these questions:  ? How was Russians and Russia portrayed in the Swedish rural press? ? Did the view of Russians change during this time?The essay is written so that I have interpreted my empirical material to do a discourse analysis in which I analyse different articles that have been written about Russia and Russians in a stereotypical way. The source material used in the thesis comes from 41 news articles; the bulk of the source material comes from newspapers that were published during the late 19th century.Rural press reporting on Russia and Russians were in the second half of the 19th century mostly negative. Of the 41 articles that were examined it was found that about half were negative, less than one-sixth were positive, while about a third were neutral.The reason that many of the articles were negative has to do with Sweden's shared history with Russia, with many wars and territorial losses.

The purpose with this qualitative interview study was to try to describe, through a phenomenological viewpoint, the meaning that Counter-Strike players put on there contemporary world. We started to explore this Game World with field research studies on the world?s biggest Game exhibition Dreamhack in the city of Jönköping. This helped us to develop our main question for this study.The thirteen participants of the interview were selectively chosen from a Game Café in the city of Karlstad. They were interviewed with five questions that dealt with their experiences of playing Counter-Strike and their experience of time perception in their world.

This essay is based on a qualitative study of Swedish high school students? discussions of rape. We have a socialconstructive perspective and use theories of gender and power. The purpose of the study is to acknowledge teenagers? views of rape, sexual relationships and the law.

 The aim of this study was to examine how social workers perceive and interpret the term ?barnets bästa? (?The best for the child?), within the framework of investigatory work and enforcement of Swedish law, which is carried out by the Social Services. We wanted to investigate if the interpretation of the term had any causal effects on the work carried out by social workers. Seven social workers from two municipalities participated in this study in which we used qualitative semi-structured interviews based around two vignettes. We focused on age, experience, legislation, and external circumstances to gain insight into how these factors alter social workers? perception of the term ?barnets bästa?. Our theoretical approach was based on two theories on social constructivism.

The purpose of this dissertation is to create an understanding of how a personal idea in the mind of an entrepreneur becomes an outspoken vision in one biotech company. More specifically, for what purpose the vision is used at different stages, how it is communicated, its content and what impact previous visions have on future vision work and in order to reach a deeper understanding of how vision develops over time and how it is used we have employed a qualitative approach based on a case study. The theoretical framework starts with the concept of vision and related concepts. Furthermore, the entrepreneur?s and manager?s usage of vision is examined.

SAMMANFATTNINGSyfte: Syftet var att beskriva sjuksköterskors och undersköterskors dokumentation och uppfattning om dokumentation av vätskebalans vid postoperativ vård på en ortopedisk vårdavdelning före och efter ett undervisningstillfälle.Metod: Studien som genomfördes var en kvantitativ interventionsstudie med en enkätundersökning och journalgranskning. Interventionen bestod av undervisning i ämnet vätskebalans. Enkätundersökningen genomfördes före och efter utbildningen med 11 respektive 8 deltagare. Före och efter utbildningen granskades 60 patientjournaler (n=120).Resultat: Enkätundersökningen visade att sjusköterskorna och undersköterskorna ansåg att arbetet med vätskebalans var viktigt för patienten, men en förändring i avdelningens rutiner var önskvärd. Ingen förändring i uppfattningen om arbetet med vätskebalans kunde ses hos sjuksköterskorna och undersköterskorna efter utbildningen.

In todays high-technological society where the Internet plays a central role in our day-to-day life, many e-retailers are not able to attract customers to complete a transaction on their website. In order to succeed, many e-commerce sites must improve several safety aspects regarding online payment, in order to be perceived as a reliable and secured retailer. The purpose of this paper is to investigate if increment in various combinations and aspects in online payment will in fact improve the customer's perception of the e-retailer and result in completed transactions. In order to investigate this aspect, an experiment was conducted to be able to compare eight independent groups, that each had been exposed to a different security scenario on the online payment website of either a known or unknown retailer. Our results clearly prove that perceived security of the retailer's payment website increases willingness to purchase from the retailer.